2014 (11) TMI 246

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.... tax demand of Rs. 13,54,03,947/- against Mumbai police along with interest thereon and has also imposed a penalty amount of Rs. 10.88 crores. The period of demand is from 01/5/2006 to 31/02/2012. In the said order, the ld. Commissioner has come to the conclusion that the services provided by the Mumbai Police to individuals or organizations in conducting various private and public events come under the purview of 'Security Agency Services'. Aggrieved of the same, the appellant is before us. 2. The ld. Consultant for the appellant submits that, the aforesaid services are undertaken by the Mumbai Police in terms of the provisions of section 47 & 48 of the Mumbai Police Act, 1951. In terms of the aforesaid provisions, the Competent....

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.... the Bombay Police is of the nature of a sovereign function relating to maintenance of law and order and the said service does not fall within the category of 'Security Agency Services' as defined in section 65(94) read with section 65(105)(w) of the Finance Act, 1994. Accordingly, he pleads for grant of stay. 3. The ld. Consultant relied on the decisions of this Tribunal in Dy. Comm. Police vs. Commissioner of C.Ex., Jaipur-II [2013-31STR 228(Tri-Del)], where in identical circumstances, stay has been granted by this Tribunal. He also brought support from the decisions of Bombay High Court in the case of Security Guards Board vs. Comm. Of Central Excise, Thane II [2011(24)STR 391(Bom.)] wherein it was held that a statutory body i....